1 WHAT IS THE PURPOSE OF THE AMOSS GRANT Provide funding to County Governments for fire protection rescue and ambulance services 8101 through 8106 of Public Safety Article Annotated Code of MD ID: 715466
Download Presentation The PPT/PDF document "FY 2015 SENATOR WILLIAM H. AMOSS INSTRUC..." is the property of its rightful owner. Permission is granted to download and print the materials on this web site for personal, non-commercial use only, and to display it on your personal computer provided you do not modify the materials and that you retain all copyright notices contained in the materials. By downloading content from our website, you accept the terms of this agreement.
Slide1
FY 2015 SENATOR WILLIAM H. AMOSS INSTRUCTIONS FOR COUNTY FINANCE OFFICES
1Slide2
WHAT IS THE PURPOSE OF THE AMOSS GRANT?
Provide funding to County Governments for fire protection, rescue and ambulance services.
§ 8-101 through § 8-106 of Public Safety Article, Annotated Code of MD.
2Slide3
CHANGES FOR FY 2015
FY15 Appropriation increased from $10M to $11.7M.
MMD no longer pays quarterly. County receives one payment on or about 15 Nov.
FPE does
not
include
capital expenditures
.Sch A revised (see p. 24).Sch B revised with 4 add’l categories. (see p. 27).
3Slide4
CHANGES FOR FY 2015 (continued)
New
Sch C for reporting “
In-Kind
contributions
”
(see p. 28)Counties may now withhold funds from non-compliant VRACSRequired MOE penalty after two yearsCounties can apply for
MOE
waiver
New MOE cycle began 1 July 2014
4Slide5
KEY DEFINITIONS
DMIL –
Maryland Military Dept.
VFRACS
-
volunteer fire, rescue & ambulance companies
Fire Protection Expenditures (FPE) – county fire protection, rescue & amb. costs not including salaries, fringe benefits, admin, or capital expenditures. Includes money county pays to VFRACs from non-Amoss sources.
Maintenance of Effort (MOE)
- county FPE must be ≥ average of prior 3 years.
New calculation began 1 July 2014.
Admin costs
-
utility, supplies, office expenses
5Slide6
KEY DEFINITIONS (continued)
In Kind Contributions (IKC)
-
dollar value of
goods or services provided by county
Attestation Report
- annual report of cash received and expended by VFRAC Capital Expenditures - land, buildings, equip, new construction; cost ≥ $10,000
, useful life
≥ 1 year old
Encumbrance
-
Written legal
obligation to pay money in the future, i.e. contract, purchase order, agreement between county & VFRAC, agreement between VFRAC & vendor
6Slide7
WHO ARE THE PLAYERS?
GRANTOR:
GRANTEE:
SUB-GRANTEE:
Maryland Military Department Office of Finance (DMIL)
All
Maryland Counties & Baltimore
City
Volunteer Fire, Rescue & Ambulance Companies (VFRACs)
7Slide8
WHO GIVES WHAT TO WHOM?
8Slide9
HOW IS COUNTY SHARE DETERMINED?
Allocation is determined by statute.
Based on number of property tax accounts in each County.
Each county receives at least 2% or
$234,000
per year.
Counties with “qualified municipalities” receive additional funds.
9Slide10
WHEN DO COUNTIES GET PAID?
DMIL distributes Amoss funds to Counties once per year on or about 15 Nov.
Electronic transmission to County Treasury.
10Slide11
11
FY 15 Allocation
Municipal Share
County Share
Min Dist.
to VFRACs
Allegany
264,232
30,232
234,000
224,947
Anne Arundel
954,167
49,342
904,825
810,309
Baltimore City
1,069,860
0
1,069,860
931,030
Baltimore
1,347,967
0
1,347,967
1,165,923
Calvert
234,000
0
234,000
200,000
Caroline
240,851
6,851
234,000
206,537
Carroll
301,854
6,969
294,885
260,708
Cecil
245,372
11,372
234,000
205,714
Charles
292,810
0
292,810
243,465
Dorchester
257,289
23,289
234,000
208,322
Frederick
427,259
14,595
412,664
365,086
Garrett
234,000
0
234,000
200,000
Harford
444,039
15,204
428,835
379,143
Howard
469,999
0
469,999
396,741
Kent
239,569
5,569
234,000
203,707
Mont.
1,520,763
0
1,520,763
1,306,448
PG
1,319,289
2,959
1,316,330
1,143,775
Queen Anne's
234,000
0
234,000
200,000
St. Mary's
234,000
0
234,000
200,000
Somerset
242,483
8,483
234,000
207,817
Talbot
290,184
56,184
234,000
216,137
Washington
265,983
12,066
253,917
232,099
Wicomico
270,280
36,280
234,000
229,920
Worcester
299,750
23,398
276,352
262,172
TOTAL
$11,700,000
$302,793
$11,397,207
$10,000,000Slide12
HOW DO COUNTIES DISTRIBUTE FUNDS TO VFRACs?
Minimum
in accordance with §8-103. (determined by DMIL)
After minimum: Based on
need
.
Written agreements with VFRACs are recommended.
Counties may reimburse VFRACs for pre-approved expenditures.
12Slide13
HOW DO COUNTIES DISTRIBUTE FUNDS TO VFRACs? (continued)
Counties
may distribute funds directly to
VFRACS
Counties may
pay vendors directly.
VFRACs
must obtain county approval to encumber funds for period > 2 years.
13Slide14
OVERSIGHT
14Slide15
ALLOWED USES
Acquire or rehabilitate fire, ambulance or rescue vehicles.
Acquire or rehabilitate fire or rescue equipment.
Rehabilitate (not acquire) facilities used to house equipment and vehicles
.
15Slide16
ALLOWED USES (continued)
Life safety and fire protection systems at VFRAC
facility.
Acquire
land
adjacent
to existing
facility.Wireless telecom & computers if used only for VFRAC services.Machinery & equip. if used only for VFRAC services.
16Slide17
PROHIBITED USES
Administrative costs.
ANY
type of compensation to personnel
.
Travel or meal expenses
.Fuel, utility or routine maintenance17Slide18
PROHIBITED USES (continued)
Fund
raising
New or replacement fire hydrants or water
mains
Land not adjacent to facility
18Slide19
PROHIBITED USES (continued)
Insurance
Repair or replace items to extent covered by insurance
Costs associated with 911 telephone system
19Slide20
How do Counties know what’s allowed?
Statute does not cover every type of purchase.
E-mail your question to:
scott.gordon@maryland.gov
Unusual uses will be reviewed by legal counsel.
20Slide21
WHO REPORTS TO WHOM?
21Slide22
REPORTING REQUIREMENTS
Schedule A (revised).
Schedule B (revised).
Schedule C (new)
.
VFRAC attestation reports.
All reports due 31 Dec.
22Slide23
Total Fire Protection Expenditures for preceding fiscal year.
Fire Protection Expenditures (FPE):
Funds appropriated by county for fire, rescue & ambulance services.
FPE does not include
capital
, personnel or admin costs.
County
must provide source documentation
that validates FPE. (i.e. general ledger, financial statement print-outs)
SCHEDULE A
23Slide24
24
NEW SCHEDULE
A EFFECTIVE
1 JULY 2014
GROSS COUNTY FIRE PROTECTION EXPENDITURES (FPE)
LESS: SALARIES, BENEFITS, WC, LOSAP, OTHER PERSONNEL
COSTS
LESS ADMINISTRATIVE COSTS
LESS CAPITAL EXPENDITURES
NET COUNTY EXPENDITURES
PLUS MUNICIPALITY ___________________________________FPE
PLUS MUNICIPALITY ___________________________________FPE
PLUS MUNICIPALITY ___________________________________FPE
PLUS MUNICIPALITY ___________________________________FPE
PLUS MUNICIPALITY ___________________________________FPE
SUB-TOTAL MUNICIPAL EXPENDITURES
GRAND TOTAL
Certification by County Director of Finance
Signature
Printed Name Title
DateSlide25
Why do we care about FPE?
Maintenance of Effort Standard:
County FPE must be ≥ average of prior 3 years. New calculation began 1 July 2014.
Matching Standard:
County FPE from other sources must be ≥ Amoss funds received for a fiscal year.
Funds will be automatically withheld
from counties after 2
nd year.25Slide26
Revised Schedule B
Amount received by counties in preceding fiscal year.
Amount retained by county for career department.
Amount distributed to VFRACS
Four add’l cost categories
26Slide27
27
SCHEDULE B
EFFECTIVE 1 JULY
2014
DISPOSITION
OF AMOSS FUNDS
Granted by State of Maryland in Fiscal Year Ended June 30 _________
Name of County (or Baltimore City)
Recipient
Date Distributed
Amount Distributed
Apparatus
Capital Equip
Facilities
Life Safety/Fire Protec.
Wireless Telecom Devices
Fire, Rescue & Ambulance Technology
Undistributed/ Unencumbered
Career
Dept.
VFRAC 1
VFRAC 2
VFRAC 3
VFRAC 4
Total
$0
$0
$0
$0
$0
$0
$0
$0
$0
Certification by Director of Finance
Signature
TitleSlide28
28
SCHEDULE C
CERTIFICATION
OF IN-KIND CONTRIBUTIONS
EFFECTIVE
1
JULY 2014
NAME OF COUNTY (OR BALT CITY) _________________________
FISCAL YEAR ENDED 6/30/ ___________
DOLLAR VALUE (IF NONE ENTER ZERO)______________________________________________________________
DESCRIPTION AND RECIPIENTS_____________________________________________________________________
Certification by County Director of Finance
Signature
Printed Name Title Slide29
One page summary showing amount VFRAC received and spent in a Fiscal Year.
VFRACs
must
attach bank statements, canceled checks and paid invoices.
29
ATTESTATION REPORTSSlide30
30Slide31
ADDITIONAL REQUIREMENTS
Separate bank accounts for Amoss funds
MFIRS Reporting
AIS Reporting
Waiver of MOE
Reversion Issue
County Enforcement
31Slide32
SEPARATE
BANK ACCOUNT
Can
be interest bearing
.
Checking or Savings Account – no CD’s
Must have payment mechanism such as check book or EFT
.Must be in FDIC insured institution.Must be titled: “Amoss” or “508”.
32Slide33
MFIRS REPORTING
Maryland Fire Incident Reporting System.
Departments & VFRACs submit MFIRS reports directly to State Fire Marshall.
firereports@mdsp.org
Status can be viewed online:
www.firemarshal.state.md.us/mfirs.htm.
33Slide34
AIS REPORTING
Ambulance Information System.
All providers of EMT Services Submit AIS reports electronically to Maryland Institute of Emergency Medical Services Systems (MIEMSS).
www.miemss.org
34Slide35
Waiver of MOE
New provision beginning 7/01/2014
Counties apply to either Board of Public Works or General Assembly.
For all counties the new MOE calculation period began
1 July 2014
.
Fresh Start!35Slide36
REVERSION
Counties must spend or encumber Amoss funds after 2 years from date of receipt.
Unspent or unencumbered funds must be returned to DMIL after year 2.
36Slide37
COUNTY ENFORCEMENT
Situation: VFRAC does not comply with statute in year 1.
County can withhold funds (all or partially) in year 2.
County must provide notice and opportunity for hearing to VFRAC.
VFRAC non-compliance may result in forfeiture.
37Slide38
QUESTIONS?
Contact DMIL:
Telephone: 410-234-3829
Fax: 410-234-3820
s
cott.gordon@maryland.gov
38